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A BILL TO BE ENTITLED
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AN ACT
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relating to the applicability of the sales and use tax to certain |
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insurance services. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.0039, Tax Code, is amended by |
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amending Subsections (b) and (c) to read as follows: |
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(b) "Insurance service" does not include: |
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(1) insurance coverage for which a premium is paid or |
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commissions paid to insurance agents for the sale of insurance or |
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annuities; |
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(2) a service performed on behalf of an insured by a |
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person licensed under Chapter 4102, Insurance Code; |
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(3) a service performed by a certified public |
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accountancy firm, if less than one percent of the firm's total |
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revenue in the prior calendar year is from services in this state |
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that would otherwise constitute insurance service under Subsection |
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(a); [or] |
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(4) a service performed on behalf of a certified |
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public accountancy firm by an owner of the firm or a member of the |
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firm's affiliated group, if less than one percent of the owner's or |
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member's total revenue in the prior calendar year is from services |
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in this state that would otherwise constitute insurance service |
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under Subsection (a); or |
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(5) a medical billing service performed prior to the |
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original submission of an insurance claim related to health |
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coverage. |
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(c) In this section: |
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(1) "Affiliated group" has the meaning assigned by |
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Section 171.0001. |
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(2) "Certified public accountancy firm" has the |
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meaning assigned by Section 901.002, Occupations Code. |
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(3) "Medical billing service" means assigning codes |
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for the preparation of medical claims, verifying medical insurance |
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eligibility, preparing medical claim forms for filing, and filing |
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the medical claim. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect January 1, 2022. |